GSTR9 6 ITC Availed

The following table lists the data provided by ITC to file GSTR-9.

Nature of Supplies	Description	Transaction
(6a) Total amount of ITC availed through GSTR-3B (total of table 4A of GSTR-3B).	Automatically fills in Input Tax Credit (ITC) details from table 4A of GSTR-3B.	—
(6b) Inward supplies (except imports and inward supplies liable for reverse charge but includes services received from SEZs). ITC is categorized into the following: Inputs (ip) Capital goods (cg) Input services (is)	Input Tax Credit (ITC) claimed on inward supplies, excluding imports and supplies subject to reverse charge. Categorization – ITC claimed on supplies from SEZ is categorized as Inputs, Capital Goods, and Input Services. Reference – Use table 4(A)(5) of GSTR-3B to file these details. Vendor Registration Types – Registered, Composite, SEZ, Services Vendor registration type can be Registered, Composite, SEZ, or Services. Tax Types – IGST, SGST, CGST, GST Cess Item Nature – Registered Vendors – Goods, Capital Goods, Services SEZ Vendors – Services	Inward supplies (purchase transactions), Vendor Bill
(6c) Inward supplies received from unregistered persons that are liable for reverse charge (except B above) on which taxes are paid and ITC is availed. ITC is categorized into the following: Inputs (ip) Capital goods (cg) Input services (is)	Total Input Tax Credit (ITC) value on inward supplies that are liable for reverse charge. Includes supplies received from unregistered persons. ITC is categorized as Inputs, Capital Goods, and Input Services. Reference – Use table 4(A)(3) of GSTR-3B to file these details. Vendor Registration Type – Unregistered	Inward supplies (purchase transactions), Vendor Bill
(6d) Inward supplies received from registered persons that are liable for reverse charge (except B above) on which taxes are paid and ITC is availed. ITC is categorized into the following: Inputs (ip) Capital goods (cg) Input services (is)	Total Input Tax Credit (ITC) value on inward supplies that are liable for reverse charge. Includes supplies received from registered persons. ITC is categorized as Inputs, Capital Goods, and Input Services. Reference – Use table 4(A)(3) of GSTR-3B to file these details. Vendor Registration Type – Regular or Composite	Inward supplies (purchase transactions), Vendor Bill
(6e) Import of goods (including supplies from SEZ). ITC is categorized into the following: Inputs (ip) Capital goods (cg)	Total value of Input Tax Credit (ITC) availed on imports from overseas and SEZ units. Categorization – ITC is categorized as Inputs and Capital Goods. Vendor Registration Types – SEZ, Overseas	Inward supplies (purchase transactions), Vendor Bill
(6f) Import of services (excluding inward supplies from SEZs). ITC is categorized as input services.	Average value of Input Tax Credit (ITC) availed on import services from overseas. For services, the place of supply must be within India to qualify as an import of service. Vendor Registration Type – Overseas	Inward supplies (purchase transactions), Vendor Bill

Nature of Supplies

Description

Transaction

(6a) Total amount of ITC availed through GSTR-3B (total of table 4A of GSTR-3B).

Automatically fills in Input Tax Credit (ITC) details from table 4A of GSTR-3B.

—

(6b) Inward supplies (except imports and inward supplies liable for reverse charge but includes services received from SEZs).

ITC is categorized into the following:

Inputs (ip)
Capital goods (cg)
Input services (is)

Input Tax Credit (ITC) claimed on inward supplies, excluding imports and supplies subject to reverse charge.

Categorization – ITC claimed on supplies from SEZ is categorized as Inputs, Capital Goods, and Input Services.

Reference – Use table 4(A)(5) of GSTR-3B to file these details.

Vendor Registration Types – Registered, Composite, SEZ, Services

Vendor registration type can be Registered, Composite, SEZ, or Services.

Tax Types – IGST, SGST, CGST, GST Cess

Item Nature –

Registered Vendors – Goods, Capital Goods, Services
SEZ Vendors – Services

Inward supplies (purchase transactions), Vendor Bill

(6c) Inward supplies received from unregistered persons that are liable for reverse charge (except B above) on which taxes are paid and ITC is availed.

ITC is categorized into the following:

Inputs (ip)
Capital goods (cg)
Input services (is)

Total Input Tax Credit (ITC) value on inward supplies that are liable for reverse charge. Includes supplies received from unregistered persons. ITC is categorized as Inputs, Capital Goods, and Input Services.

Reference – Use table 4(A)(3) of GSTR-3B to file these details.

Vendor Registration Type – Unregistered

Inward supplies (purchase transactions), Vendor Bill

(6d) Inward supplies received from registered persons that are liable for reverse charge (except B above) on which taxes are paid and ITC is availed.

ITC is categorized into the following:

Inputs (ip)
Capital goods (cg)
Input services (is)

Total Input Tax Credit (ITC) value on inward supplies that are liable for reverse charge. Includes supplies received from registered persons. ITC is categorized as Inputs, Capital Goods, and Input Services.

Reference – Use table 4(A)(3) of GSTR-3B to file these details.

Vendor Registration Type – Regular or Composite

Inward supplies (purchase transactions), Vendor Bill

(6e) Import of goods (including supplies from SEZ).

ITC is categorized into the following:

Inputs (ip)
Capital goods (cg)

Total value of Input Tax Credit (ITC) availed on imports from overseas and SEZ units.

Categorization – ITC is categorized as Inputs and Capital Goods.

Vendor Registration Types – SEZ, Overseas

Inward supplies (purchase transactions), Vendor Bill

(6f) Import of services (excluding inward supplies from SEZs).

ITC is categorized as input services.

Average value of Input Tax Credit (ITC) availed on import services from overseas.

For services, the place of supply must be within India to qualify as an import of service.

Vendor Registration Type – Overseas

Inward supplies (purchase transactions), Vendor Bill

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